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A Spanish worker is being seconded to China by her company and seeks advice regarding her tax residence and the applicability of the foreign employment tax exemption. The DGT indicates that residence will depend on criteria such as duration of stay or the centre of vital interests, and that the exemption requires the work to be performed for a non-resident entity or through an intra-group service that provides utility to the foreign entity.
Cuestión planteada Residencia fiscal de la consultante.
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